Subject(s): Panchayati raj system in India, Kerala panchayat finance, Kerala's economy,Tax, Non tax revenue -- Sources of funds in sample grama panchayats : Assigned taxes, Grant-in-aid, Loans, Source of funds -- Expenditure of sample grama panchayats : centrally sponsored schemes, pension schemes, People's planning, Productive sector, Infrastructure sector, Service sector -- Funds, expenditure and resources gap in selected grama panchayts -- Local government finance in Kerala, income from own sources, expenditure from own sources and resource gap